The present invention relates to a decorative sheet for three-dimensional processing used for decorative molded matters in uses such as interior materials or exterior materials for vehicles such as cars, fixture members such as base boards, dressed lumbers and the like, fittings for window frames, door frames and the like, interior materials for buildings such as walls, floors, ceilings and the like, housings for home electric appliances such as TV receivers, air conditioners and the like, vessels and the like.